多项选择题：企业采用成本法核算长期股权投资时，下列项目中，能引起长期股权投资账面价值变化的有(

企业采用成本法核算长期股权投资时，下列项目中，能引起长期股权投资账面价值变化的有(

发布时间：2018-01-02 03:13 │ 来源：www.tikuol.com

题型：多项选择题

问题：

企业采用成本法核算长期股权投资时，下列项目中，能引起长期股权投资账面价值变化的有( )。

A．收到股票股利

B．被投资企业发生亏损

C．计提长期股权投资减值准备

D．追加投资

E．收到的现金股利超过被投资企业在接受投资后实现的累积净利润

题型：多项选择题

An ant(蚂蚁)was drinking at a small river and fell in. She tried her best to reach the side, but she couldn’t move at all. The poor ant got too tired but was still doing her best when a big bird saw her. What a luck! The bird threw a piece of wood in the water. With it the ant reached the bank again. While she was resting and drying herself in the grass, she heard a man coming up. He was walking without shoes on his feet and with a gun(枪)in his hand. As soon as he saw the bird, he wanted to kill her, and he would certainly do so, but the ant bite(咬)him on one of his feet and at the moment the bird flew away at once.

小题1:What happened to the ant?

A．She fell in the water

B．She wanted to swim

C．She was thirsty

D．She was eating小题2:What did the ant want to do in the water?

A．She wanted to look for something

B．She wanted to swim to the bank

C．She wanted to catch a fish

D．She wanted to drink some water小题3:Who helped the ant?

A．A man

B．A fish

C．A bird

D．Herself小题4:What did the man with a gun wear on his feet?

A．A pair of shoes

B．A pair of socks

C．Nothing

D．Some clothes小题5:The man couldn’t kill the bird, Why?

A．He couldn’t see the bird clearly

B．He couldn’t use the gun

C．He didn’t like to hurt the bird

D．His foot was bitten by the ant.

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